§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the board of trustees shall levy the tax for the ensuing fiscal year. 2. After the board of trustees shall […]
§ 1422. Lien date. The annual village tax shall be a lien on real property on which it is levied from the first day of the fiscal year for which it is levied until paid or otherwise satisfied or discharged.
§ 1424. Apportionment of tax lien. 1. The assessors shall, at the written request of the owner, mortgagee or prospective purchaser or mortgagee, apportion any tax lien affecting property which is to be subdivided or a part thereof sold or mortgaged or affecting two or more lots which have been assessed as one and file […]
§ 1426. Warrant for collection of taxes. 1. Upon the completion of the tax levy and on or before the twentieth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the village clerk shall deliver to the treasurer, one of the duplicate […]
§ 1428. Notice of receipt of tax roll and warrant. 1. Upon receiving the tax roll and warrant and on or before the first day of June or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the treasurer shall cause to be published in the […]
§ 1430. Statement of taxes to be mailed. 1. The village treasurer shall, immediately after the receipt of the tax roll and warrant, mail statements of taxes in the same manner as provided in section nine hundred twenty-two of this chapter for city and town collecting officers. 1-a. The collecting officer shall further enclose with […]
§ 1431. Town receiver of taxes in certain counties as village receiver. In each village in this state within a county having a population of more than three hundred thousand, and less than four hundred thousand, according to the state enumeration taken in nineteen hundred fifteen, when in and for any such county a special […]
§ 1432. Collection of taxes; interest. 1. The treasurer shall receive taxes at the time and place specified in the notice of receipt of the tax roll and warrant. After the first day of July or after the thirtieth day following the date of the receipt of the tax roll and warrant pursuant to section […]
§ 1433. Certification and collection of taxes in certain counties. All village taxes and assessments which have been or shall have been imposed in any such village shall be certified to said receiver of taxes by the treasurer of the village and shall be collected by the receiver of taxes, and any cancellations thereof by […]
§ 1434. Partial payment of taxes. 1. Notwithstanding any provision of this article to the contrary, the board of trustees of any village may by resolution determine to collect taxes in two installments. If such a resolution is adopted, the first installment shall be collected at the time, in the manner and subject to the […]
§ 1436. Return of unpaid taxes. 1. The return of unpaid taxes by the treasurer, or a copy thereof certified by the clerk under the corporate seal, shall be presumptive evidence of the facts stated therein. A tax roll filed with the clerk, or a copy of the same or any part thereof, certified by […]
§ 1437. Cancellation of void taxes. The board of trustees of any village may, and shall upon order of the county court, direct the cancellation of any unpaid tax levied or imposed by such board against property of the state or the United States where it is determined that the lien of such tax cannot […]
§ 1438. Collection of taxes by village clerk. 1. At the annual meeting of the board of trustees, such board may determine by resolution that the taxes in the village shall be collected by the village clerk instead of the treasurer and thereafter, the clerk shall collect taxes until such resolution is revoked at a […]
§ 1439. Agreements between villages in Nassau county and the county of Nassau, towns, special and school districts therein; and between villages in Westchester county and the county of Westchester, towns, special and school districts therein; and between villages in Suffolk county and the county of Suffolk, towns, special and school districts therein, for the […]
§ 1440. Civil actions to recover unpaid taxes. 1. After the lapse of thirty days from the return of the treasurer, an action may be maintained, as upon contract, by the village to recover the amount of an unpaid tax, together with any interest thereon, as set forth herein. 2. (a) After receiving the account […]
§ 1442. Alternative method for collection of delinquent village taxes. 1. Notwithstanding the provisions of this article, or any general, special or local law to the contrary, the legislative body of any county, except counties wholly within a city, upon the enactment of a local law, may provide for the collection of delinquent village taxes, […]
